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Legislation


2004 Regular Session

HOUSE BILL 1206

File Code: Taxes - Income Crossfiled with: SENATE BILL 727
Sponsored By:
Delegate Ross
Entitled:
Corporate Income Tax Reform

Synopsis:

Requiring specified corporations to compute Maryland taxable income using a specified method; providing that, except as provided by and subject to regulations of the Comptroller, specified groups of corporations shall file a combined income tax return reflecting the aggregate income tax liability of all of the members of the group; requiring the Comptroller to adopt regulations; applying the Act to tax years after 2003; etc.

History by Legislative Date

House Action
2/13
First Reading Ways and Means
2/18
Hearing 2/25 at 1:00 p.m.
Senate Action
No Action
Bill indexed under the following Subjects:
COMPTROLLER
CORPORATIONS -see also- MUNICIPAL CORPORATIONS
INCOME TAX
INTERNATIONAL AFFAIRS -see also- FOREIGN TRADE
INTERSTATE AFFAIRS
REPORTS
RULES AND REGULATIONS
Bill affects the following Statutes:
Tax - General
( 10-402.1 , 10-804 , 10-811 )

Documents:

Bill Text: First Reading (PDF), Third Reading, Enrolled
Fiscal Note: Available (PDF)
Amendments: None offered
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